The Mayor shall, with the consent of a majority of the Council, appoint the City Treasurer. The Treasurer of the City shall be the custodian of and receive all money belonging to the City. He or she shall keep a separate account of each fund or appropriation, and the debits and credits belonging thereto. He or she shall, at the end of every month, and as often as may be requested, render an account to the City Council, under oath, showing the state of the treasury at the date of such account, the amount of money remaining in each fund and the amount paid therefrom, and the balance of money in the treasury. He or she shall accompany such account with a statement of all receipts and disbursements, together with all warrants redeemed and paid by him or her, which warrants, with all vouchers held by him or her, shall be filed with his or her account in the Clerk's office. He or she shall produce and show all funds shown by such report to be on hand, or satisfy the Council or its committee that he or she has such funds in his or her custody or under his or her control. If said Treasurer neglects or fails, for the space of 20 days from the end of every month, or by a later date as established by the Council, to render his or her account, his or her office may, by consent of the Mayor and Council, be declared vacant; and the Mayor shall appoint and the Council confirm some person to fill the vacancy. The Treasurer shall keep their books and accounts in such a manner as the Mayor and Council shall prescribe and shall keep a daily cashbook. All of the books and accounts of the Treasurer shall always be subject to inspection by the Mayor, members of the Council and such other persons as they may designate. The Treasurer shall perform such other duties as are required of him or her by the laws of the City and the statutes of Nebraska. The Treasurer shall keep all money in his or her hands belonging to the City separate and distinct from his or her own money; and he or she is hereby expressly prohibited from using, either directly or indirectly, the City's money or warrants in his or her custody and keeping same for his or her own use and benefit or that of any other person. Any violation of this section shall subject the Treasurer to immediate removal from office by the City Council, and it may declare such office vacant. The Mayor shall appoint a successor, who shall be confirmed by the City Council, to hold office for the remainder of the term. (Neb. RS 16-318, 16-717, 16-719)
[Amended 7-8-2007 by Ord. No. 21-07; 4-3-2018 by Ord. No. 2018-10; 1-2-2024 by Ord. No. 2024-2]
The Treasurer shall give every person paying money into the treasury a receipt therefor, which shall show the source from which such funds are derived, and shall, by distinct lines and columns, show the amount received to the credit of each separate fund, and whether same was paid in cash, in warrants, or otherwise, one of which copies the Treasurer shall deliver to the person making such payment and the other he shall retain in his or her office and file such copy with his or her monthly reports. (Neb. RS 16-318, 77-2209)
The office of the Treasurer shall be responsible for keeping a full and correct account with each consumer of City utility services and shall issue proper receipts for all money collected from each consumer, one copy of which shall be retained by this office. The books and papers representing all transactions of this office shall at all times be open to the inspection of the Mayor and Council. This office shall make to the Mayor and Council a detailed monthly report as prescribed by the Mayor and Council. This office shall collect all money receivable by the City on account of public utilities, duly accounting therefor.
The Treasurer shall daily, as moneys are received, foot the several columns of his or her cashbook and of his or her register, and carry the amounts forward, and at the close of each year, in case the amount of money received by the Treasurer is insufficient to pay the warrants registered, he shall close the account for that year in such register and shall carry forward the excess. Any Treasurer who shall fail regularly to enter upon his or her cashbook the amounts so received and receipted for, or who shall fail to keep his or her cashbook footed from day to day, for the space of three days, shall forfeit for each offense the sum of $100, to be recovered in a civil action on his or her official bond by any person holding a warrant drawn on such Treasurer, 1/2 to the person bringing such action, and 1/2 to the school fund of the County. The cashbook, register and retained receipts of the Treasurer shall at all times be open to the inspection of any person in whose name any warrants are registered and unpaid. (Neb. RS 77-2210 through 77-2212)
It shall be the duty of the Treasurer to prepare and publish annually, within 60 days following the close of the municipal fiscal year, a statement of the receipts and expenditures by funds of the City for the preceding fiscal year. The statement shall also include the information required by Subsection (3) of Neb. RS 16-318 or Subsection (2) of Neb. RS 17-606. Not more than the legal rate provided for in Neb. RS 33-141 shall be charged and paid for such publication. Such publication shall be made in one legal newspaper of general circulation in the City. If the Treasurer fails or neglects to prepare and publish such statement of receipts and expenditures, he or she shall be deemed guilty of a misdemeanor and shall be removed from office for such failure or neglect. (Neb. RS 19-1101, 19-1103, 19-1104)
The Treasurer shall keep a warrant register which shall show in columns arranged for that purpose the number, date, and amount of each warrant presented and registered, the particular fund upon which the same is drawn, the date of presentation, the name and address of the person in whose name the same is registered, the date of payment, the amount of interest, and the total amount paid thereon, with the date when notice to the person in whose name such warrant is registered is mailed. On presentation of a warrant for payment to the Treasurer when there are not insufficient moneys on hand to the credit of the proper fund to pay the same, it shall be the duty of the Treasurer to enter such warrant in his or her warrant register for payment in the order of its presentation and he or she shall endorse on the warrant the words "registered for payment" with the date of registration and shall sign such endorsement, whereupon the warrant shall draw interest at such rate as is fixed by the issuing authority and endorsed on the warrant from the date of presentation for payment until notice of payment shall be given the registered owner. The Treasurer shall neither directly nor indirectly contract for or purchase any City warrant at any discount whatever upon the sum due on such warrant or order, and if he or she shall so contract for or purchase any such order or warrant, he or she shall not be allowed in settlement the amount of such order or warrant, or any part thereof, and shall also forfeit the whole amount due on such order or warrant. (Neb. RS 45-106, 77-1741, 77-2202, 77-2203)
The Mayor, with the consent of the Council, may appoint within the office of the City Treasurer a Deputy Treasurer, who shall have all the powers and duties of the Treasurer except as otherwise shall be provided by ordinance. He or she shall receive such compensation as the Mayor and Council shall from time to time establish by ordinance. He or she shall be removable at any time by the Mayor with the consent of the members of the Council. He or she shall give such bond as may be required by the Mayor and Council. He or she shall be under the immediate supervision of the Treasurer.